2009 (8) TMI 407

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....e Appellant. P.M. Dave for the Respondent. ORDER Mrs. Archana Wadhwa, Judicial Member - After rejecting the request for staying the operation of order of Commissioner (Appeals), we proceed to decide the appeal itself with the consent of both sides. 2. For better appreciation of disputed issue and the reasoning adopted by the Commissioner (Appeals) for allowing the respondent's appeal, we rep....

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....rations contained on the consignment notes themselves. Insofar as the declarations on Consignment Notes are concerned, such as in the case of Gujarat Logistics, New Balaji Freight Carriers and Meet Roadways, I am unable to understand why the adjudicating authority has not considered these as sufficient compliance so as to give the appellants the benefit of Notification No. 32/2004-ST, dated 3-12-2....

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....ification No. 32/2004-ST, dated 3-12-2004. I am therefore inclined to give them the benefit of this notification." 3. After hearing both the sides, we find that an identical issue was the subject-matter before the Tribunal in the case of CCE v. Advance Diesel Engg. (P.) Ltd. [2008] 16 STT 156 (Ahd. - CESTAT). For better appreciation of the Tribunal order settling the issue in favour of the asse....